HS Heading 1516
Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
3 tariff lines in this heading, within chapter 15 (Animal, vegetable or microbial fats and oils; prepared edible fats; animal or vegetable waxes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 15161000 | Animal Fats And Oils And Fractions, Hydrogenated, Etc | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 15162000 | Vegetable fats and oils and their fractions, hydrogenated, etc | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 15163000 | Microbial fats and oils and their fractions | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 2,031,769,177 (10,292,087 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 1,410,866 kg | BDT 318,094,722 |
| January 2026 | 3 | 1,431,699 kg | BDT 284,226,369 |
| February 2026 | 2 | 1,146,562 kg | BDT 215,899,218 |
| March 2026 | 3 | 1,784,820 kg | BDT 340,311,224 |
| April 2026 | 3 | 1,782,110 kg | BDT 346,938,409 |
| May 2026 | 3 | 2,736,030 kg | BDT 526,299,235 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 13,659,540 (102,000 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.7% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.